Needing clarity on I.R.S FORM 1116. If i am a resident of Puerto Rico, by resident I mean my primary address is an Puerto Rico address and I live that address, and I generates an Taxable Income of $80,000; but I also generate $10,000 income from the United States Air Force because I am in the military. Would I have to file the Form 1040 with the IRS and if so, can I claim the Foreign Tax Credit? How would I determine the amount of the credit of Form 1116?